To calculate the percentage change from 100 to 160, we need to follow the below steps:

Step 1: Calculate the difference between the new value and the old value. In this case, the difference is 160 - 100 = 60.

Step 2: Divide the difference by the old value and multiply by 100 to get the percentage change. So, (60/100) x 100 = 60%.

Step 3: The percentage change is positive, which means there is an increase in the value. Therefore, we can say that the value has increased by 60%.

In summary, the percentage change from 100 to 160 is 60%. This means that the value has increased by 60%.